下面是Python代码示例，实现了一个SplitExpenses类，根据给出的朋友名单和费用清单，展示最少的交易次数，即将钱尽量平均地分配给所有朋友。

class SplitExpenses:
    def __init__(self, friends, expenses):
        self.friends = friends
        self.expenses = expenses

    def split(self):
        # 计算总费用和每个人应该支付的金额
        total_expense = sum(self.expenses)
        each_share = total_expense / len(self.friends)
        # 计算每个人的应付款和应收款
        record = {}
        for friend in self.friends:
            paid = self.expenses[self.friends.index(friend)]
            record[friend] = {"Paid": paid, "Owe": round(each_share - paid, 2)}
        # 打印结果
        for friend in self.friends:
            owe = record[friend]["Owe"]
            if owe >= 0:
                print(friend + " should receive " + str(owe))
            else:
                for other_friend in self.friends:
                    if other_friend != friend and record[other_friend]["Owe"] > 0:
                        amount = min(abs(owe), record[other_friend]["Owe"])
                        record[friend]["Owe"] += amount
                        record[other_friend]["Owe"] -= amount
                        print(friend + " should pay " + str(amount) + " to " + other_friend)
                        owe = record[friend]["Owe"]
                        if owe >= 0:
                            break

然后实例化SplitExpenses类，并提供自己朋友的名字和每个人的费用清单：

friends = ["Alice", "Bob", "Charlie"]
expenses = [50.00, 70.00, 40.00]
split_expenses = SplitExpenses(friends, expenses)
split_expenses.split()

运行以上代码，将输出最小的交易次数，并展示每个朋友应该支付或应该收取的金额。